Silver Spring Company paid $860 on account to a creditor. The transaction was erroneously recorded as a debit to Cash of $860 and a credit to Accounts Receivable, $860. The correcting entry is Accounts Receivable Accounts Payable Cash. 680 860 Oa. 1,540 Accounts Payable Cash 860 Ob. 860 Accounts Receivable Cash 860 . 860 Accounts Receivable. Accounts Payable..... Cash 860 860 Od 1.720